2017 New Jersey Revised Statutes
TITLE 54A - NEW JERSEY GROSS INCOME TAX ACT
Section 54A:9-8.2 - Regulations for procedures and methods.
54A:9-8.2 Regulations for procedures and methods.
2. The Department of the Treasury shall promulgate regulations concerning the procedures and methods to be employed by all agencies and institutions in the executive branch in the collection or the setting off of delinquent accounts. The regulations shall be consistent with all federal requirements or limitations regarding any information utilized in any collection or setoff, and shall in addition provide for due notice to the debtor and opportunity for a hearing upon request prior to any setoff; safeguards against the disclosure or inappropriate use of any personally identifiable information regarding the debtor obtained or maintained pursuant to this act; and the appropriate apportionment of any setoff in the case of a debtor's joint filing of a joint income tax return or homestead rebate or credit application.
L.1981, c.239, s.2; amended 2007, c.62, s.39.
